The following are notes on topical tax and trusts cases decided or reported during 2018. Click on the underlined title to view the note.
NRS Media Holdings Limited v CIR - Deduction nexus returned to orthodoxy
Frucor Suntory New Zealand Limited v CIR - Commissioner fails in avoidance argument
Van Uden v CIR - Itinerant sea captain has PPOA in NZ
Roberts v CIR - Tax credit for charitable gifts reinstated
Chatfield & Co Limited v CIR - Interlocutory and judicial review decisions pending Court of Appeal outcome
TRA Cases 2/2018 and 4/2018 - How did it get so late so soon?